首页|碳资产评估参数的内涵和选取方式研究

碳资产评估参数的内涵和选取方式研究

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我国应对气候变化的"双碳"目标提出后,以碳排放配额、核证自愿减排量为代表的碳资产交易市场进一步完善,以碳资产为底层资产的抵押贷款、期权期货、基金等金融服务日益增多,催生了碳资产价值评估业务.文章结合既有理论研究和碳资产交易市场分析,识别了市场因素、评估时点、技术因素和标的因素等碳资产价值影响因素,尝试多种方式确定成本法、收益法和市场法中需要用到的参数,为碳资产价值评估实践作出了有益的探索,为后续碳资产价值评估规范化提供了参考.
A Study on the Connotation and Selection Method of Carbon Assets Valuation Parameters
After China's carbon peaking and carbon neutrality goals to deal with climate change was put forward,the carbon asset trading market represented by CCER and CRE was further improved,and financial services such as carbon asset pledge financing,carbon option carbon future and other carbon credit assets were increasing rapidly,which gave birth to the carbon asset valuation business.Based on the existing theoretical research and the analysis of carbon asset trading market,this paper identifies the influencing factors of carbon asset value,such as market factors,valuation date,technical factors and target factors.Besides,this paper tries to determine the parameters needed in cost approach,income approach and market approach in various ways,which makes a useful exploration for the practice of carbon asset valuation and provides a reference for the standardization of carbon asset valuation in the future.

Carbon assetValuation approachValuation parameter selectionCost approachIncome approach

顾莹茁、王家明、宋洋

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正衡房地产资产评估有限公司,陕西西安 710061

碳资产 评估方法 参数选取 成本法 收益法

陕西省资产评估协会"碳中和背景下资产评估业务发展研究"课题

2024

中国资产评估
中国资产评估协会

中国资产评估

CSTPCDCHSSCD
影响因子:0.164
ISSN:1007-0265
年,卷(期):2024.(10)